Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Schedule of Income Tax Expense Benefit

Income tax (benefit) expense consists of:

		December 31, 2025			December 31, 2024
Federal current tax expense		$	—		$	—
State current tax expense			1,472			7,400
Total current tax expense			1,472			7,400

Federal deferred tax expense			—			—
State deferred tax expense			—			—
Total deferred tax expense			—			—
Total tax expense		$	1,472		$	7,400

Schedule of Income Tax Expense Benefit Differs from the Amounts

Income tax (benefit) expense differs from the amounts computed by applying the applicable U.S. federal income tax rate of 21% as a result of the following:

		December 31, 2025
		Amount				Percent
Income tax expense at the federal statutory rate		$	(14,613,872	)		21.00	%
State taxes(1)			504			0.00	%
Federal credits			(89,051	)		0.13	%
Changes in valuation allowance			9,995,523			-14.36	%
Non-deductible/Non-taxable items
Excess stock compensation deduction			988,450			-1.42	%
Nondeductible losses on SAFE notes			1,511,405			-2.17	%
Nondeductible stock issuance costs			2,009,513			2.89	%
Nondeductible repurchase premium on convertible notes			194,892			-0.28	%
Other permanent items			4,111			-0.01	%
Other			(3	)		0.00	%
Total income tax expense		$	1,472			0.00	%

(1) Certain categories within the effective tax rate reconciliation disclosure required by ASU 2023-09 have not been separately disaggregated, as it was determined that such disaggregation would not be material, consistent with the materiality guidance in ASC 105-10-05-6.

		December 31, 2024
		Amount
Income tax expense at the federal statutory rate		$	(13,667,089	)
Non-Deductible/Non-taxable Items			18,559,723
State Taxes			1,077,521
Rate Change			(25,879	)
Federal Credits			(89,051	)
Valuation Allowance			(5,847,827	)
Other			2
Total income tax expense		$	7,400

Schedule of Deferred Income Tax Assets and Deferred Income Tax Liabilities

The tax effects of temporary differences and tax attributes that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities are presented below:

Deferred taxes		December 31, 2025				December 31, 2024
Customer rewards liability		$	1,675,054			$	2,193,675
Goodwill and intangible assets			2,888				13,376
Capitalized research and development costs			570,930				815,967
Net operating losses			10,170,376				5,676,941
Credits			444,723				355,672
Start up costs			2,232,158				—
Convertible debt			4,037,227				—
Restricted stock			746,055				—
Other			3,216				3,379
Total deferred tax assets			19,882,627				9,059,010
Valuation allowance			(14,403,016	)			(275,686	)
Net deferred tax assets			5,479,611				8,783,324

Digital assets			(5,479,611	)			(8,783,324	)
Total deferred tax liabilities			(5,479,611	)			(8,783,324	)
Net deferred tax asset (liability)		$	—			$	—

Schedule of Income Taxes Paid Net of Refunds

For the year ended December 31, 2025, total income taxes paid (net of refunds) consisted of the following:

		December 31, 2025			December 31, 2024
Federal		$	—		$	—
Aggregated state and local jurisdictions(2)			6,139			3,110
Net Cash Paid (refunds received) for income taxes		$	6,139		$	3,110

(2) Certain categories within the income taxes paid disclosure required by ASU 2023-09 have not been separately disaggregated, as it was determined that such disaggregation would not be material, consistent with the materiality guidance in ASC 105-10-05-6.